SABYASACHI MUKHARJI, J.

1. THE assessee is an HUF. This reference arises out of the reassessments made in respect of the wealth-tax asst. yrs. 1957-58, 1958-59, 1959-60 and 1960-61 for which the relevant valuation dates are 31st March, 1957, 31st March, 1958, 31st March, 1959 and 31st March, 1960, respectively. The assessments had been originally completed under s. 16(3) of the said Act on the basis of returns filed by the assessee. The WTO thereupon took proceedings under s. 17(b) of the WT Act on the ground that a part of the assessee's wealth had escaped assessment. Notices under s. 17(b) of the Act were served on one, T.P. Pal, on 15th Nov., 1960, for the asst. yrs. 1957-58, 1958-59 and 1959-60 and on 30th Nov., 1960, for the asst. yr. 1960-61. It appears that Shri T. P. Pal had signed order sheet stating that he had received notices for three assessment years on 30th Nov., 1960, and for the asst. yr. 1960-61. No point was taken at the assessment stage that notices were not validily served upon the assessee. The WTO completed reassessments for the asst. yrs. 1957-58, 1958-59 and 1959-60 on 31st Jan., 1961, and for 1960-61 on 30th Jan., 1961, bringing to assessment escap